CHIASSON, Judge.
Both parties suspensively appeal from the judgment of the trial court. South Central Bell Telephone Company (South Central Bell) appeals that portion of the judgment which held that the Collector of Revenue (Collector) was entitled to the taxes paid under protest by South Central Bell. The Collector appeals that portion of the judgment which denied its reconventional demand for attorney's fees.
The issue is whether, for purposes of the Louisiana...
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